Puh Jih Syh is the most popular temple in Sandakan which located on 100 meter hilltop above Tanah Merah, about 4km to the west of Sandakan town centre. From the Puh Jih Syh temple, there's a panoramic vista of Sandakan Bay below, compared with other Chinese and Buddhist temples.

Puh Jih Syh is extravagant and likely built to awe. The interior is an extravaganza in red and gold with writhing dragons and glided Buddha's. Sandakan peoples believe that the temple protects the local people and bring health and wealth.